DEGEYTER METAALCONSTRUCTIE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEGEYTER METAALCONSTRUCTIE
Largest movements
- Cash +€19,558
up €19,558 (+1,155%), from €1,694 to €21,251
mainly Depreciation (+€36,998) and Tax, wage and social debts (+€11,320)
- Tangible fixed assets -€16,826
down €16,826 (-3.3%), from €513,119 to €496,293
of which Land and buildings: -€21,685
- Debts after one year -€11,581
down €11,581 (-28.6%), from €40,472 to €28,891
- Tax, wage and social debts +€11,320
up €11,320 (+380%), from €2,980 to €14,300
- Gross operating margin +€14,840
up €14,840 (+34.1%), from €43,583 to €58,424
- Financial charges +€10,814
up €10,814 (+279%), from €3,873 to €14,688
- Depreciation +€2,319
up €2,319 (+6.7%), from €34,679 to €36,998
- Financial income +€2,295
new in 2025: €2,295
- Taxes +€1,943
up €1,943 (+2,512%), from €77 to €2,020
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €663,835 | €669,170 | +€5,335 | +0.8% |
| Fixed assets | 21/28 | €513,119 | €496,293 | -€16,826 | -3.3% |
| Tangible fixed assets | 22/27 | €513,119 | €496,293 | -€16,826 | -3.3% |
| Land and buildings | 22 | €483,027 | €461,341 | -€21,685 | -4.5% |
| Plant, machinery and equipment | 23 | €26,322 | €17,134 | -€9,188 | -34.9% |
| Furniture and vehicles | 24 | €3,770 | €17,817 | +€14,047 | +373% |
| Current assets | 29/58 | €150,716 | €172,877 | +€22,161 | +14.7% |
| Amounts receivable after more than one year | 29 | €118,000 | €116,886 | -€1,114 | -0.9% |
| Other amounts receivable | 291 | €118,000 | €116,886 | -€1,114 | -0.9% |
| Stocks and contracts in progress | 3 | €4,573 | €4,573 | = | 0.0% |
| Stocks | 30/36 | €4,573 | €4,573 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,449 | €30,167 | +€3,718 | +14.1% |
| Trade receivables | 40 | €26,449 | €30,167 | +€3,718 | +14.1% |
| Cash at bank and in hand | 54/58 | €1,694 | €21,251 | +€19,558 | +1,155% |
| Total equity and liabilities | 10/49 | €663,835 | €669,170 | +€5,335 | +0.8% |
| Equity | 10/15 | €572,401 | €573,609 | +€1,207 | +0.2% |
| Contributions | 10/11 | €537,000 | €537,000 | = | 0.0% |
| Reserves | 13 | €35,401 | €36,609 | +€1,207 | +3.4% |
| Non-distributable reserves | 130/1 | €4,828 | €4,828 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,828 | €4,828 | = | 0.0% |
| Distributable reserves | 133 | €30,573 | €31,781 | +€1,207 | +3.9% |
| Amounts payable | 17/49 | €91,434 | €95,561 | +€4,128 | +4.5% |
| Amounts payable after more than one year | 17 | €40,472 | €28,891 | -€11,581 | -28.6% |
| Financial debts | 170/4 | €40,472 | €28,891 | -€11,581 | -28.6% |
| Amounts payable within one year | 42/48 | €50,962 | €66,671 | +€15,709 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €11,717 | €11,581 | -€136 | -1.2% |
| Trade debts | 44 | €35,652 | €40,789 | +€5,137 | +14.4% |
| Suppliers | 440/4 | €35,652 | €40,789 | +€5,137 | +14.4% |
| Taxes, remuneration and social security | 45 | €2,980 | €14,300 | +€11,320 | +380% |
| Taxes | 450/3 | €2,980 | €14,300 | +€11,320 | +380% |
| Other amounts payable | 47/48 | €612 | - | -€612 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,679 | €36,998 | +€2,319 | +6.7% |
| Other operating charges | 640/8 | €4,180 | €5,806 | +€1,626 | +38.9% |
| Gross operating margin | 9900 | €43,583 | €58,424 | +€14,840 | +34.1% |
| Operating profit (loss) | 9901 | €4,724 | €15,620 | +€10,896 | +231% |
| Financial income | 75/76B | - | €2,295 | +€2,295 | |
| Recurring financial income | 75 | - | €2,295 | +€2,295 | |
| Financial charges | 65/66B | €3,873 | €14,688 | +€10,814 | +279% |
| Recurring financial charges | 65 | €3,873 | €14,688 | +€10,814 | +279% |
| Profit (loss) for the period before taxes | 9903 | €851 | €3,228 | +€2,377 | +279% |
| Income taxes | 67/77 | €77 | €2,020 | +€1,943 | +2,512% |
| Profit (loss) for the period | 9904 | €774 | €1,207 | +€434 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €774 | €1,207 | +€434 | +56.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.